Finance and Accounting
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How IFRS 18 Will Change Operating Cash Flow and the Cash Flow Statement
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5 minutesIFRS 18 will alter the cash flow statement as well as the income statement. For some companies, moving interest paid to financing will lift reported…
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Related-Party Transactions: Why Deal Size Can Miss Governance Risk
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5 minutesRelated-party transaction rules often focus on deal size. But when a controlling shareholder has far more voting power than economic exposure, materiality alone can miss…
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Who’s Financing the Growth? Inside the Working-Capital Trap
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7 minutesRising sales don’t guarantee cash in the bank. Behind fast-growing companies from China Evergrande to Carillion lies the same quiet trap: financing the wait between…
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IFRS 18 and Foreign Exchange Gains and Losses: Why Classification Matters.
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4 minutesIFRS 18 alters the presentation of foreign exchange gains and losses in financial statements, helping businesses identify sources of currency exposure while maintaining measurement methods…
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IFRS 18 Explained: Why It Could Change How Investors Judge Your Business
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7 minutesIFRS 18 changes how companies present financial performance, including operating profit and management-defined performance measures. This guide explains the implications for investors and businesses.